Responsibilities Arising from Tax Debt of Partners and Legal Representative in Specific to Joint Stock and Limited Companies

Abstract

Taxes levied on the activities of trading companies are the major sources of revenues for the state. The effective collection of these revenues from trading companies depends on their timely and complete fulfillment of certain tax duties set out in the law. Trading companies are divided into individual and capital companies. In this research, the responsibilities arising from tax debt of partners and legal representatives of joint stock and limited companies which are included in equity companies are examined. Contradictory acts in various laws are evaluated in terms of discipline, judicial and administrative perspectives and solutions for practice disorders are presented in this research.